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<SEC-DOCUMENT>0001201800-08-000133.txt : 20090626
<SEC-HEADER>0001201800-08-000133.hdr.sgml : 20090626
<ACCEPTANCE-DATETIME>20081002142228
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001201800-08-000133
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081002

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIRECT INSITE CORP
		CENTRAL INDEX KEY:			0000879703
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				112895590
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		80 ORVILLE DR
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
		BUSINESS PHONE:		631-873-2900

	MAIL ADDRESS:	
		STREET 1:		80 ORVILLE DRIVE
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMPUTER CONCEPTS CORP /DE
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                               DIRECT INSITE CORP.
                                80 Orville Drive
                                Bohemia, NY 11716
                                  631-873-2900
                             Facsimile: 631-563-8085


                                                     October 2, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C.  20549-3561

Re:      Direct Insite Corp
         Registration Statement on Form S-1

Ladies and Gentlemen:

     We have submitted via Edgar the  above-referenced  registration  statement.
Please be advised that we understand that the financial  statements contained in
this   registration   statement  may  be  required  to  be  updated  before  the
registration statement can be declared effective.

                                            Very truly yours,

                                            DIRECT INSITE CORP.

                                            /s/  Michael J. Beecher
                                            By:  Michael J. Beecher
                                            Chief Financial Officer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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